Oil giant Shell received a £113 million tax refund from the UK Government in 2018.
Shell said the payment was “primarily related” to decommissioning work carried out by its upstream business.
Oil companies build up credits on the taxes they pay during the production life of a field.
They can then use those credits to offset decommissioning costs once the well runs dry.
The Anglo-Dutch firm published the figure in its latest Payments to Governments report, which covers the 34 countries where Shell has upstream operations.
Last year, Shell paid about £50 billion to governments. It stumped up £7.75bn in income taxes and £4.45bn in government royalties.